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All Journal Riset Akuntansi dan Keuangan Indonesia IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Indonesian Journal of Accounting and Governance Economics and Digital Business Review Jurnal Akuntansi dan Governance Islamic Accounting and Finance Review Jurnal Akuntansi dan Keuangan Syariah JAS (Jurnal Akuntansi Syariah) JPS (Jurnal Perbankan Syariah) Atestasi : Jurnal Ilmiah Akuntansi Indonesian Journal of Taxation and Accounting
Saiful Muchlis
Universitas Islam Negeri Alauddin Makassar
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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INDIKATOR KINERJA DAN MANAJEMEN BIDANG LINGKUNGAN DALAM KONSEP MAQASHID SYARIAH Saiful Muchlis
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 6 No 2 (2021): IMANENSI: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34202/imanensi.6.2.2021.89-100

Abstract

Penelitian ini bertujuan untuk memahami enam konsep maqashid syariah dalam pendekatan indikator kinerja dan manajemen di bidang lingkungan. Data penelitian dikumpulkan melalui referensi dari Alqur’an, jurnal, artikel, dan buku yang terkait dengan Maqashid Syariah, dan Global Reporting Initiative (GRI). Hasil penelitian menunjukkan operasionalisasi menjaga agama adalah aspek zakat, infak, dan sedekah, operasionalisasi menjaga jiwa menekankan pada aspek kesehatan, operasionalisasi menjaga akal yaitu aspek pendidikan, operasionalisasi menjaga keturunan berkaitan aspek kehidupan sosial kemasyarakatan, operasionalisasi menjaga harta menekankan aspek ekonomi, dan perasionalisasi menjaga lingkungan tertuju pada aspek flora dan fauna. Abstract This study aims to understand the six maqashid sharia concepts in the approach to performance indicators and management in the environmental field. Research data was collected through references from the Qur'an, journals, articles, and books related to Maqashid Syariah, and the Global Reporting Initiative (GRI). The results of the study show that the operationalization of protecting religion is the aspect of zakat, infaq, and alms, the operationalization of protecting the soul emphasizes the health aspect, the operationalization of protecting the mind, namely the educational aspect, the operationalization of protecting offspring related to aspects of social life, the operationalization of protecting assets emphasizing the economic aspect, and rationalizing protecting the environment. focused on the aspects of flora and fauna.
PENGARUH LABA AKUNTANSI, ARUS KAS OPERASI DAN UKURAN PERUSAHAAN TERHADAP HARGA PENUTUPAN SAHAM MELALUI KEBIJAKAN DIVIDEN Saiful Muchlis; Febriani Setijawan
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 3, No 2 (2019): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v3i2.42

Abstract

This study aims to determine the effect of accounting profit, operating cash flow and company size on stock prices through dividend policy on consumer goods industry companies on the Indonesia Stock Exchange. This research uses quantitative methods and the type of explanatory research with 2016-2018 observation years in 17 company samples. The results show (1) accounting profit and operating cash flow have a positive and significant effect on dividend policy, while the size of the company has no influence on dividend policy. (2) accounting profit and operating cash flow do not have an effect on the closing prices, while the size of the company has a positive and significant effect on the closing prices. (3) dividend policy has a positive and significant effect on the closing prices. (4) there is no indirect effect of dividend policy in mediating accounting profit and operating cash flow on the closing prices, but there is an indirect effect of dividend policy in mediating company size on the closing prices.
PEMAKNAAN PERAN MATA KULIAH AKUNTANSI SYARIAH DI PERGURUAN TINGGI DALAM PEMILIHAN KARIR DI LEMBAGA JASA KEUANGAN SYARIAH Anna Sutrisna S; Saiful Muchlis
Riset Akuntansi dan Keuangan Indonesia Vol 1, No 1 (2016): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v1i1.1989

Abstract

This study aims to discover the role of Accounting Sharia courses in college against the interests of students accounting for a career in the Organization of Islamic Financial Services. This study is a qualitative research and processed using interpretive paradigm in the level of theory and practice. The informants as many as five people who are accounting students who have passed the course Accounting Sharia in Politeknik Negeri Ujung Pandang. The results of this study showed that purport accounting subjects of sharia in college in the selection of a career in financial services institution of sharia are students there who were trapped in material values that are infused with the scent of mechanistic and unisex students who expect professionalism tiered in a career in LJKS and neglect the suitability of theory and practice in operational performance in LJKS. Those that are still stuck in the value circle material in the sense of an income. In addition there are also prioritizing the suitability of theory and practice. But there are still caught in a cycle value of the materials in an income and interpret the meaning of the latter is to ignore the suitability of theory and practice in operational performance in LJKS and still trapped inside the circle in the value of the material interpret the meaning of an income. Overall concluded that accounting sharia courses in college for students accounting role in the selection of a career in LJKS.
COST ACCOUNTING: MEMAKNAI BIAYA BONUS DALAM METAFORA SYUKUR Riska Ismail; Saiful Muchlis; Suhartono Suhartono; Namla Elfa Syariati
ISAFIR: Islamic Accounting and Finance Review Vol 2 No 2 (2021): ISAFIR Volume 2 No. 2 Desember 2021
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v2i2.25481

Abstract

This study aims to determine the method of determining and accounting treatment for e-commerce bonus fees and to find out a review of the gratitude metaphor for the determination and accounting treatment of e-commerce bonus costs. This study is a qualitative study with a phenomenological approach. Sources of data used are primary data obtained through interviews and observation. The data analysis used is triangulation of data sources consisting of data reduction, data presentation, and drawing conclusions. The results of the study found that in determining the bonus cost, there were several methods such as the use of idle products, based on the profits that had been obtained, based on the acquisition price with a minimum purchase, based on taking parties, and based on certain times. As for the accounting treatment, it varies according to the method used, where the dominant among these methods is measuring based on cost, recognizing it as a cost or profit, and presented in the profit and loss component according to its accumulated value. In the review of the gratitude metaphor, the e-commerce business actors studied have fulfilled three existing elements, namely, being sincere in giving bonuses and the like as a form of gratitude with the heart, saying "alhamdulillah" conveying bonus programs and the like to customers as a form of verbal gratitude, and realizing bonuses and the like to customers as a form of gratitude with actions which are the highest level of gratitude itself.
Implementasi Islamic Corporate Governance Dalam Mengelevasi Corporate Social Responsbility Saiful Muchlis; Resky Resky
Jurnal Akuntansi dan Governance Vol 1, No 2 (2021): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.1.2.121-129

Abstract

This study aims to determine the Corporate Social Responsibility (CSR) programs with their suitability to Islamic Corporate Governance (ICG) carried out by BNI Syariah KCU Makassar. This study used a descriptive qualitative research method.  Data collection used in depth interview to informants and information from internet as a complement. The results of this study are, first, the CSR program implemented by BNI Syariah KCU Makassar always follows the Central BNI Syariah Program. Second, CSR program of BNI Syariah KCU Makassar is accordance with ICG based on the mandate value and the concept of maqashid sharia. Third, the implementation of ICG values in CSR program of BNI Syariah KCU Makassar is able to evaluate CSR and has met the principles of transparency and accountability  
PEGUNGKAPAN BIODIVERSITY PADA PT ADHI KARYA Ainul Fikri Hamsir; Saiful Muchlis; Della Fadhilatunisa
ISAFIR: Islamic Accounting and Finance Review Vol 3 No 2 (2022): December 2022
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v3i2.32962

Abstract

Abstract, The purpose of this study is to look at the disclosure and meaning of biodiversity accounting in developer companies through semiotic analysis of the sustainability report of PT. ADHI KARYA 2020. This research is a qualitative type with data analysis method, namely semiotics to see biodiversity accounting disclosures in developer companies. The data used is the sustainability report of PT. ADHI KARYA in 2020 which was obtained from the company's official website. This study conducted an in-depth study with semiotic analysis of the disclosure of biodiversity in the sustainability report of PT. ADHI KARYA. The results of this study indicate that PT. ADHI KARYA's disclosure of biodiversity in its role to participate in maintaining biodiversity status clearly explains the company's operations and the impact of these activities. However, ADHI still maintains the trust of report users by providing solutions after problems arise. This is considered effective in maintaining the trust of report users. Abstrak, Tujuan penelitian ini untuk melihat pengungkapan dan pemaknaan akuntansi biodiversity pada perusahaan developer melalui analisis semiotika terhadap sustainbility report PT. ADHI KARYA 2020. Penelitian ini berjenis kualitatif dengan metode analisis data yaitu semiotika untuk melihatpengungkapan akuntansi biodiversity pada perusahaan developer. Data yang digunakan yaitu sustainbility report PT. ADHI KARYA tahun 2020 yang diperoleh dari situs web resmi perusahaan. Penelitian ini melakukan kajian mendalam dengan analisis semiotika atas pengungkapan biodiversity pada sustainbility report PT. ADHI KARYA. Hasil penelitian ini menunjukkan bahwa pengungkapan biodiversity PT. ADHI KARYA dalam perannya untuk turut serta menjaga status biodiversitas menjelaskan secara gamblang mengenai operasioal perusahaannya berikut dampak yang ditimbulkan dari aktivitas tersebut. Namun, ADHI tetap menjaga kepercayaan pengguna laporan dengan menyediakan solusi setelah adanya permasalahan yang muncul. Hal ini dinilai efektif dalam menjaga kepercayaan pengguna laporan.
Tantangan Sistem Keuangan Islam sebagai Alternatif Menghadapi Sistem Keuangan di Era Global Atika Rizki Atika; Muhammad Wahyuddin Abdullah; Saiful Muchlis
Economics and Digital Business Review Vol. 4 No. 2 (2023): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i2.522

Abstract

Bunga yakni variabel fundamental dalam rencana strategi keuangan serta moneter. Sistem keuangan kapitalis masih mendominasi sebagian besar sistem keuangan hingga saat ini. Kerentanan kapitalisme ditunjukkan oleh frekuensi krisis keuangan global. Efek multifaset dari krisis demi krisis memerlukan pemikiran yang objektif serta jernih atas bagaimana memperbaiki sistem saat ini. Penelitian semacam ini yakni penelitian kepustakaan (library research) dengan memakai pendekatan kualitatif. Sumber informasi yang akan dipakai analis yakni sumber informasi opsional. Hasil penelitian ini menemukan kalau kesulitan yang dihadapi terdiri dari 11 bidang, yakni bidang perbankan, bidang zakat dan wakaf, bidang UMKM, bidang ekonomi digital, bidang produk makanan dan minuman halal, bidang media dan rekreasi halal, bidang pariwisata halal, bidang fashion muslim, bidang jaminan social, bidang pasar modal syariah, bidang farmasi serta kosmetik halal. Oleh karena itu, diperlukan sinergi yang kuat antara seluruh pemangku kepentingan guna mengatasi permasalahan yang ada, utamanya untuk menerapkan sistem keuangan islam dalam setiap kegiatan perekonomian dan berupaya memaksimalkan upaya-upaya efektif untuk mengatasi 11 tantangan pada bidang yang berbeda.
KAJIAN KONSEP AMANAH DALAM MEMBENTUK AKUNTABILITAS PENGELOLAAN KEUANGAN DANA DESA (STUDI PADA PEMERINTAH (DESA JE'NETALLASA, KECAMATAN PALANGGA, KABUPATEN GOWA) Asniati Asniati; Saiful Muchlis; Raodahtul Jannah
Jurnal Akuntansi dan Keuangan Syariah (Jurnal Akunsyah) Vol 3, No 1 (2023): Vol. 3 No. 1 Juni 2023
Publisher : Program Studi Akuntansi Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/akunsyah.v3i1.4787

Abstract

Tujuan penelitian ini adalah untuk mengetahui akuntabilitas pengelolaan keuangan dana desa melalui konsep amanah dalam pengelolaan dana desa di Desa Jenetallasa Kecamatan Pallangga Kabupaten Gowa. Penelitian ini merupakan penelitian kualitatif dengan menggunakan pendekatan fenomenologis dengan paradigma interpretatif. Pengumpulan data dilakukan dengan menggunakan teknik wawancara dan data sekunder. Selain itu dilakukan  uji validitas data dengan menggunakan dua triangulasi yaitu triangulasi sumber data dan triangulasi teknis untuk menganalisis bahan penelitian. Hasil kajian menunjukkan bahwa  di Desa Je'netallasa Kecamatan Palangga Kabupaten Gowa terdapat bentuk akuntabilitas pengelolaan sumber daya keuangan, bahwa sebelum pelaksanaan program kerja, pengurus desa merundingkan program kerja yang akan dilaksanakan dan berapa anggaran yang digunakan untuk program kerja yang sedang berjalan. Selain sebagai penanggung jawab terhadap program kerja yang dilaksanakan pada periode sekarang, pemerintah desa juga sering mengadakan pertemuan setiap tiga bulan sekali untuk mengetahui sejauh mana progres program kerja dan berapa anggaran yang telah dihabiskan. Pengelolaan dana desa Je'netallasa selalu menggunakan keimanan kepada Tuhan, manusia dan  diri sendiri sebagai teladan dalam mengelola dana desa.
Perlakuan Akuntansi Agrikultur Berbasis Maqashid Al-Syariah Saiful Muchlis; Suhartono Suhartono; Husnul Khotimah
JAS (Jurnal Akuntansi Syariah) Vol 5 No 1 (2021): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v5i1.335

Abstract

The purpose of this study was to determine how the quality of financial statement information on PT. Perkebunan Nusantara XIV is seen from biological assets recognition, measurement, and disclosure in terms of concept maqashid al-sharia and PSAK 69. This type of research is qualitative research with an interpretive paradigm approach. The results showed that PT. Perkebunan Nusantara XIV, in terms of recognition, measurement, and disclosure of biological assets, was by the applicable standards, namely the statement of PSAK 69: Agriculture. With the accounting treatment of biological assets following the applicable PSAK, the quality of financial statement information becomes relevant and reliable so that it makes it easy for users to understand financial statements. Especially for management, it can be used as the basis for making the right decisions. Judging from the concept of maqashid al-sharia, researchers have not been able to reveal the overall implementation of this concept in the work environment of PT. Perkebunan Nusantara XIV. Nevertheless, in applying the maqashid al-shariah concept, the head of the accounting and reporting division has implemented managing biological assets and preparing financial reports so that the financial reports are relevant and reliable.
Akuntansi Pertanggungjawaban Sosial Menggugat Keuangan Perusahaan Ditinjau Dari Konsep Going Concern Saiful Muchlis; Mariyani Mariyani
JPS (Jurnal Perbankan Syariah) Vol 2 No 1 (2021): JPS (Jurnal Perbankan Syariah) - April
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jps.v2i1.299

Abstract

The purpose of this study is to find out the application of the going concern concept combined with financial performance to be able to encourage companies to carry out their social responsibility to remain a sustainable (future) point. In addition, this study also aims to determine the perceptions and level of satisfaction felt by stakeholders on the implementation of corporate social responsibility (CSR) programs carried out by the company to stakeholders in order to guarantee the company's business continuity in the future. This research is qualitative research with a critical approach based on pseudo sustainability through interviews with a total of 6 informants. The results showed that analyzing the company's finances in combination with the going concern concept was able to encourage companies to carry out their social responsibility to remain a concern for the future. The results of the study also show that the CSR programs carried out by the company are considered good and very beneficial for employees and the community around the company. This research also shows that the evaluation of the implementation of CSR programs is realized quite well, stakeholders both internal (employees) and external (local communities) are quite satisfied with the implementation of CSR programs carried out by the company to stakeholders.
Co-Authors Abdullah, Muhammad Wahyuddin Ainul Fikri Hamsir Anna Sutrisna S Asniati Asniati Atika Rizki Atika Della Fadhilatunisa Devi Adhana Febriani Setijawan Husnul Khotimah Mariyani Mariyani Nur Rahmah Sari Raodahtul Jannah Reski Resky Resky Rimi Gusliana Mais Riska Ismail Suhartono Suhartono Suhartono Syariati, Namla Elfa